{"id":4079,"date":"2025-10-10T15:02:27","date_gmt":"2025-10-10T08:02:27","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=4079"},"modified":"2025-10-10T15:02:27","modified_gmt":"2025-10-10T08:02:27","slug":"6-diem-moi-ve-luat-thue-gia-tri-gia-tang-2024-ap-dung-tu-ngay-1-7-2025","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/6-diem-moi-ve-luat-thue-gia-tri-gia-tang-2024-ap-dung-tu-ngay-1-7-2025\/","title":{"rendered":"6 \u0111i\u1ec3m m\u1edbi v\u1ec1 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024 \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 1-7-2025"},"content":{"rendered":"<p>&nbsp;<\/p>\n<h1><span style=\"font-weight: 400;\">6 \u0111i\u1ec3m m\u1edbi v\u1ec1 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024 \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 1-7-2025<\/span><\/h1>\n<p><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u0103m 2024 g\u1ed3m 4 ch\u01b0\u01a1ng, 18 \u0111i\u1ec1u, c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 1-7-2025. Ngo\u00e0i nh\u1eefng n\u1ed9i dung k\u1ebf th\u1eeba quy \u0111\u1ecbnh Lu\u1eadt hi\u1ec7n h\u00e0nh, nh\u1eefng n\u1ed9i dung m\u1edbi \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung ch\u1ee7 y\u1ebfu li\u00ean quan t\u1edbi ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng, gi\u00e1 t\u00ednh thu\u1ebf, thu\u1ebf su\u1ea5t, kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o\u2026\u00a0\u00a0\u00a0 <\/span><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/span><\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-4080\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/6-diem-moi-ve-luat-thue-GTGT.jpg\" alt=\"6-diem-moi-ve-luat-thue-GTGT\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/6-diem-moi-ve-luat-thue-GTGT.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/6-diem-moi-ve-luat-thue-GTGT-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/6-diem-moi-ve-luat-thue-GTGT-1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/6-diem-moi-ve-luat-thue-GTGT-768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/6-diem-moi-ve-luat-thue-GTGT-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/6-diem-moi-ve-luat-thue-GTGT-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/6-diem-moi-ve-luat-thue-GTGT-100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h2><span style=\"font-weight: 400;\">1. V\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">B\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 ng\u01b0\u1eddi n\u1ed9p thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1, c\u1ee5 th\u1ec3:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam c\u00f3 ho\u1ea1t \u0111\u1ed9ng kinh doanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, kinh doanh d\u1ef1a tr\u00ean n\u1ec1n t\u1ea3ng s\u1ed1 v\u1edbi t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1ea1i Vi\u1ec7t Nam (sau \u0111\u00e2y g\u1ecdi l\u00e0 nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i); t\u1ed5 ch\u1ee9c l\u00e0 nh\u00e0 qu\u1ea3n l\u00fd n\u1ec1n t\u1ea3ng s\u1ed1 n\u01b0\u1edbc ngo\u00e0i th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, n\u1ed9p thay ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i; t\u1ed5 ch\u1ee9c kinh doanh t\u1ea1i Vi\u1ec7t Nam \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng l\u00e0 ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb thu\u1ebf mua d\u1ecbch v\u1ee5 c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i kh\u00f4ng c\u00f3 c\u01a1 s\u1edf th\u01b0\u1eddng tr\u00fa t\u1ea1i Vi\u1ec7t Nam th\u00f4ng qua k\u00eanh th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed ho\u1eb7c c\u00e1c n\u1ec1n t\u1ea3ng s\u1ed1 th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, n\u1ed9p thay ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a nh\u00e0 cung c\u1ea5p n\u01b0\u1edbc ngo\u00e0i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">T\u1ed5 ch\u1ee9c l\u00e0 nh\u00e0 qu\u1ea3n l\u00fd s\u00e0n giao d\u1ecbch th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, nh\u00e0 qu\u1ea3n l\u00fd n\u1ec1n t\u1ea3ng s\u1ed1 c\u00f3 ch\u1ee9c n\u0103ng thanh to\u00e1n th\u1ef1c hi\u1ec7n kh\u1ea5u tr\u1eeb, n\u1ed9p thu\u1ebf thay, k\u00ea khai s\u1ed1 thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb cho h\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh tr\u00ean s\u00e0n th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, n\u1ec1n t\u1ea3ng s\u1ed1.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-weight: 400;\">2. V\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ecf quy \u0111\u1ecbnh: Doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 mua s\u1ea3n ph\u1ea9m tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, thu\u1ef7 s\u1ea3n nu\u00f4i tr\u1ed3ng, \u0111\u00e1nh b\u1eaft ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c ho\u1eb7c ch\u1ec9 qua s\u01a1 ch\u1ebf th\u00f4ng th\u01b0\u1eddng b\u00e1n cho doanh nghi\u1ec7p, h\u1ee3p t\u00e1c x\u00e3 kh\u00e1c th\u00ec kh\u00f4ng ph\u1ea3i k\u00ea khai, t\u00ednh n\u1ed9p thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng nh\u01b0ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u00e2ng m\u1ee9c doanh thu h\u00e0ng n\u0103m kh\u00f4ng ch\u1ecbu thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng c\u1ee7a h\u1ed9, c\u00e1 nh\u00e2n kinh doanh t\u1eeb 100 tri\u1ec7u \u0111\u1ed3ng l\u00ean 200 tri\u1ec7u \u0111\u1ed3ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Giao Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh Danh m\u1ee5c s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n khai th\u00e1c ch\u01b0a ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c v\u00e0 s\u1ea3n ph\u1ea9m xu\u1ea5t kh\u1ea9u l\u00e0 t\u00e0i nguy\u00ean, kho\u00e1ng s\u1ea3n khai th\u00e1c \u0111\u00e3 ch\u1ebf bi\u1ebfn th\u00e0nh s\u1ea3n ph\u1ea9m kh\u00e1c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung v\u00e0o \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf \u0111\u1ed1i v\u1edbi:\u00a0<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">(i) C\u00e1c kho\u1ea3n ph\u00ed \u0111\u01b0\u1ee3c n\u00eau c\u1ee5 th\u1ec3 t\u1ea1i H\u1ee3p \u0111\u1ed3ng vay v\u1ed1n c\u1ee7a Ch\u00ednh ph\u1ee7 Vi\u1ec7t Nam v\u1edbi B\u00ean cho vay n\u01b0\u1edbc ngo\u00e0i;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">(ii) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u t\u1eeb n\u01b0\u1edbc ngo\u00e0i c\u1ee7a c\u00f4ng ty cho thu\u00ea t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c v\u1eadn chuy\u1ec3n th\u1eb3ng v\u00e0o khu phi thu\u1ebf quan \u0111\u1ec3 cho doanh nghi\u1ec7p trong khu phi thu\u1ebf quan thu\u00ea t\u00e0i ch\u00ednh;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">(iii) H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u1ee7ng h\u1ed9, t\u00e0i tr\u1ee3 cho ph\u00f2ng, ch\u1ed1ng, kh\u1eafc ph\u1ee5c h\u1eadu qu\u1ea3 th\u1ea3m h\u1ecda, thi\u00ean tai, d\u1ecbch b\u1ec7nh, chi\u1ebfn tranh theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7;\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">(iv) Di v\u1eadt, c\u1ed5 v\u1eadt, b\u1ea3o v\u1eadt qu\u1ed1c gia theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 di s\u1ea3n v\u0103n h\u00f3a do c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n nh\u1eadp kh\u1ea9u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Ngo\u00e0i ra, s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh r\u00f5 m\u1ed9t s\u1ed1 nh\u00f3m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u1ec3 th\u1ed1ng nh\u1ea5t v\u1edbi ph\u00e1p lu\u1eadt chuy\u00ean ng\u00e0nh, tr\u00e1nh v\u01b0\u1edbng m\u1eafc trong th\u1ef1c hi\u1ec7n nh\u01b0: kinh doanh ch\u1ee9ng kho\u00e1n; s\u1ea3n ph\u1ea9m ph\u00e1i sinh; s\u1ea3n ph\u1ea9m qu\u1ed1c ph\u00f2ng, an ninh;&#8230;<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<blockquote><p><span style=\"font-weight: 400;\">&gt;&gt; Xem th\u00eam: <\/span><a href=\"https:\/\/fast.com.vn\/phu-luc-giam-thue-gtgt-tu-1-7-2025\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-weight: 400;\">Ph\u1ee5 l\u1ee5c gi\u1ea3m thu\u1ebf GTGT t\u1eeb 1\/7\/2025 theo Ngh\u1ecb \u0111\u1ecbnh 174\/2025\/N\u0110-CP<\/span><\/a><\/p><\/blockquote>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-4081\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/thue-gtgt.jpg\" alt=\"thue-gtgt\" width=\"1125\" height=\"750\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/thue-gtgt.jpg 1125w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/thue-gtgt-300x200.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/thue-gtgt-1024x683.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/thue-gtgt-768x512.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/thue-gtgt-50x33.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/thue-gtgt-60x40.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/thue-gtgt-100x67.jpg 100w\" sizes=\"(max-width: 1125px) 100vw, 1125px\" \/><\/p>\n<h2><span style=\"font-weight: 400;\">3. V\u1ec1 gi\u00e1 t\u00ednh thu\u1ebf<\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi ph\u00e1p lu\u1eadt thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf nh\u1eadp kh\u1ea9u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung quy \u0111\u1ecbnh vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 \u0111\u1ea5t \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n, gi\u00e1 t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u1eb7c th\u00f9 (ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t \u0111i\u1ec7n c\u1ee7a T\u1eadp \u0111o\u00e0n \u0110i\u1ec7n l\u1ef1c Vi\u1ec7t Nam; v\u1eadn t\u1ea3i, b\u1ed1c x\u1ebfp; d\u1ecbch v\u1ee5 du l\u1ecbch theo h\u00ecnh th\u1ee9c l\u1eef h\u00e0nh; d\u1ecbch v\u1ee5 c\u1ea7m \u0111\u1ed3; s\u00e1ch ch\u1ecbu thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng b\u00e1n theo \u0111\u00fang gi\u00e1 ph\u00e1t h\u00e0nh (gi\u00e1 b\u00eca)&#8230;) theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh hi\u1ec7n nay.<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-weight: 400;\">4. V\u1ec1 thu\u1ebf su\u1ea5t<\/span><\/h2>\n<ol>\n<li><span style=\"font-weight: 400;\">a) V\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%<\/span><\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung quy \u0111\u1ecbnh r\u00f5 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u l\u00e0 h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung \u1ee9ng tr\u1ef1c ti\u1ebfp cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u1edf n\u01b0\u1edbc ngo\u00e0i v\u00e0 \u0111\u01b0\u1ee3c ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam; cung \u1ee9ng tr\u1ef1c ti\u1ebfp cho t\u1ed5 ch\u1ee9c \u1edf trong khu phi thu\u1ebf quan v\u00e0 \u0111\u01b0\u1ee3c ti\u00eau d\u00f9ng trong khu phi thu\u1ebf quan ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t xu\u1ea5t kh\u1ea9u.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung quy \u0111\u1ecbnh s\u1ea3n ph\u1ea9m n\u1ed9i dung th\u00f4ng tin s\u1ed1 cung c\u1ea5p cho b\u00ean n\u01b0\u1edbc ngo\u00e0i v\u00e0 c\u00f3 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u ch\u1ee9ng minh ti\u00eau d\u00f9ng \u1edf ngo\u00e0i Vi\u1ec7t Nam theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 0%.<\/span><\/li>\n<\/ul>\n<ol>\n<li><span style=\"font-weight: 400;\">b) V\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 5%<\/span><\/li>\n<\/ol>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh ph\u00e2n b\u00f3n, t\u00e0u khai th\u00e1c th\u1ee7y s\u1ea3n t\u1ea1i v\u00f9ng bi\u1ec3n; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 5%.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh r\u00f5 ho\u1ea1t \u0111\u1ed9ng ngh\u1ec7 thu\u1eadt bi\u1ec3u di\u1ec5n truy\u1ec1n th\u1ed1ng, d\u00e2n gian thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 5%.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i ra, b\u1ed5 sung nguy\u00ean t\u1eafc \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh nhi\u1ec1u lo\u1ea1i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 m\u1ee9c thu\u1ebf su\u1ea5t thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng kh\u00e1c nhau ho\u1eb7c tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e0m th\u1ee9c \u0103n ch\u0103n nu\u00f4i, d\u01b0\u1ee3c li\u1ec7u \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t, tr\u00e1nh c\u00e1ch hi\u1ec3u kh\u00e1c nhau.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng n\u0103m 2024 s\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh ph\u00e2n b\u00f3n, t\u00e0u khai th\u00e1c th\u1ee7y s\u1ea3n t\u1ea1i v\u00f9ng bi\u1ec3n; m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb chuy\u00ean d\u00f9ng ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t n\u00f4ng nghi\u1ec7p theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 5%.<\/span><\/p>\n<p><img loading=\"lazy\" class=\"alignnone wp-image-4082 size-full\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/quy-luat-hien-hanh.jpg\" alt=\"quy-luat-hien-hanh\" width=\"1782\" height=\"891\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/quy-luat-hien-hanh.jpg 1782w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/quy-luat-hien-hanh-300x150.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/quy-luat-hien-hanh-1024x512.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/quy-luat-hien-hanh-768x384.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/quy-luat-hien-hanh-50x25.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/quy-luat-hien-hanh-1536x768.jpg 1536w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/quy-luat-hien-hanh-60x30.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/quy-luat-hien-hanh-100x50.jpg 100w\" sizes=\"(max-width: 1782px) 100vw, 1782px\" \/><\/p>\n<h2><span style=\"font-weight: 400;\">5. V\u1ec1 kh\u1ea5u tr\u1eeb thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o<\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">S\u1eeda \u0111\u1ed5i quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh ph\u00e1t hi\u1ec7n s\u1ed1 thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o khi k\u00ea khai, kh\u1ea5u tr\u1eeb b\u1ecb sai, s\u00f3t \u0111\u1ec3 tr\u00e1nh v\u01b0\u1edbng m\u1eafc trong th\u1ef1c hi\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung vi\u1ec7c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u1ec3 t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u1eb7c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh \u1ed5n \u0111\u1ecbnh c\u1ee7a ch\u00ednh s\u00e1ch.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung quy \u0111\u1ecbnh kh\u1ea5u tr\u1eeb thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p: h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 h\u00ecnh th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n; h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o d\u01b0\u1edbi h\u00ecnh th\u1ee9c \u1ee7y quy\u1ec1n cho t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c m\u00e0 h\u00f3a \u0111\u01a1n mang t\u00ean t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u01b0\u1ee3c \u1ee7y quy\u1ec1n; t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh l\u00e0 \u00f4 t\u00f4 ch\u1edf ng\u01b0\u1eddi t\u1eeb 09 ch\u1ed7 ng\u1ed3i tr\u1edf xu\u1ed1ng; c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh t\u1ed5 ch\u1ee9c s\u1ea3n xu\u1ea5t kh\u00e9p k\u00edn, h\u1ea1ch to\u00e1n t\u1eadp trung th\u00ec th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o ph\u00f9 h\u1ee3p v\u1edbi t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh r\u00f5 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o l\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mua v\u00e0o, tr\u1eeb m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c th\u00f9 theo quy \u0111\u1ecbnh c\u1ee7a Ch\u00ednh ph\u1ee7.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung m\u1ed9t s\u1ed1 ch\u1ee9ng t\u1eeb (phi\u1ebfu \u0111\u00f3ng g\u00f3i, v\u1eadn \u0111\u01a1n, ch\u1ee9ng t\u1eeb b\u1ea3o hi\u1ec3m h\u00e0ng h\u00f3a (n\u1ebfu c\u00f3)) v\u00e0o \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ea7u v\u00e0o \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u \u0111\u1ec3 tr\u00e1nh gian l\u1eadn trong kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf.<\/span><\/li>\n<\/ul>\n<blockquote><p><span style=\"font-weight: 400;\">&gt;&gt; Xem th\u00eam: <\/span><a href=\"https:\/\/fast.com.vn\/dieu-kien-duoc-khau-tru-thue-gia-tri-gia-tang\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span style=\"font-weight: 400;\">\u0110i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/a><\/p><\/blockquote>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-4083\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/dieu-kien-khau-tru-thue-gtgt.jpg\" alt=\"dieu-kien-khau-tru-thue-gtgt\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/dieu-kien-khau-tru-thue-gtgt.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/dieu-kien-khau-tru-thue-gtgt-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/dieu-kien-khau-tru-thue-gtgt-1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/dieu-kien-khau-tru-thue-gtgt-768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/dieu-kien-khau-tru-thue-gtgt-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/dieu-kien-khau-tru-thue-gtgt-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2025\/10\/dieu-kien-khau-tru-thue-gtgt-100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h2><span style=\"font-weight: 400;\">6. V\u1ec1 ho\u00e0n thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng<\/span><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 ho\u00e0n thu\u1ebf trong tr\u01b0\u1eddng h\u1ee3p c\u01a1 s\u1edf kinh doanh s\u1ea3n xu\u1ea5t h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf su\u1ea5t thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng 5% \u0111\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 tr\u00e1nh v\u01b0\u1edbng m\u1eafc trong th\u1ef1c hi\u1ec7n.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung quy \u0111\u1ecbnh h\u00e0ng ho\u00e1 \u0111\u00e3 nh\u1eadp kh\u1ea9u sau \u0111\u00f3 xu\u1ea5t kh\u1ea9u sang n\u01b0\u1edbc kh\u00e1c kh\u00f4ng thu\u1ed9c tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Quy \u0111\u1ecbnh r\u00f5 \u0111\u1ec3 tr\u00e1nh v\u01b0\u1edbng m\u1eafc trong th\u1ef1c hi\u1ec7n v\u1ec1 ho\u00e0n thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0; ho\u00e0n thu\u1ebf \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 xu\u1ea5t kh\u1ea9u; kh\u00f4ng ho\u00e0n thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u01a1 s\u1edf kinh doanh ng\u00e0nh, ngh\u1ec1 \u0111\u1ea7u t\u01b0 kinh doanh c\u00f3 \u0111i\u1ec1u ki\u1ec7n khi ch\u01b0a \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 \u0111\u1ea7u t\u01b0 ho\u1eb7c kh\u00f4ng b\u1ea3o \u0111\u1ea3m duy tr\u00ec \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kinh doanh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">B\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 \u0111i\u1ec1u ki\u1ec7n ho\u00e0n thu\u1ebf v\u00e0 tr\u00e1ch nhi\u1ec7m c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf, c\u01a1 quan thu\u1ebf trong ho\u00e0n thu\u1ebf \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh kh\u1ea3 thi trong th\u1ef1c hi\u1ec7n.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ngo\u00e0i ra, Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng b\u1ed5 sung 02 \u0110i\u1ec1u quy \u0111\u1ecbnh v\u1ec1 th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng v\u00e0 c\u00e1c h\u00e0nh vi b\u1ecb nghi\u00eam c\u1ea5m trong kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf \u0111\u1ec3 b\u1ea3o \u0111\u1ea3m minh b\u1ea1ch ch\u00ednh s\u00e1ch.<\/span><\/p>\n<p style=\"text-align: right;\"><i><span style=\"font-weight: 400;\">Ngu\u1ed3n: Thu\u1ebf cs7 t\u1ec9nh \u0110\u1eafk L\u1eafk<\/span><\/i><\/p>\n","protected":false},"excerpt":{"rendered":"<div 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Ngo\u00e0i nh\u1eefng n\u1ed9i dung k\u1ebf th\u1eeba quy \u0111\u1ecbnh Lu\u1eadt hi\u1ec7n h\u00e0nh, nh\u1eefng n\u1ed9i dung&#8230;<\/p>\n","protected":false},"author":3,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[124],"ht-kb-tag":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.2.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>6 \u0111i\u1ec3m m\u1edbi v\u1ec1 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024 \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 1-7-2025 - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"description\" content=\"Lu\u1eadt Thu\u1ebf Gi\u00e1 tr\u1ecb gia t\u0103ng 2024 c\u00f3 hi\u1ec7u l\u1ef1c t\u1eeb 1-7-2025, b\u1ed5 sung quy \u0111\u1ecbnh v\u1ec1 th\u01b0\u01a1ng m\u1ea1i \u0111i\u1ec7n t\u1eed, \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf, thu\u1ebf su\u1ea5t, kh\u1ea5u tr\u1eeb, ho\u00e0n thu\u1ebf\" \/>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"http:\/\/htttdn.com\/index.php\/tin-tuc\/6-diem-moi-ve-luat-thue-gia-tri-gia-tang-2024-ap-dung-tu-ngay-1-7-2025\/\" \/>\r\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"6 \u0111i\u1ec3m m\u1edbi v\u1ec1 Lu\u1eadt Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 2024 \u00e1p d\u1ee5ng t\u1eeb ng\u00e0y 1-7-2025 - 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